Security boss accused of £400,000 tax fraud
Kevin Mackay, of Aberdeen, is claimed to have submitted VAT documents to HMRC knowing that they contained false details.
Last updated 15th Feb 2017
The owner of a company providing security for the American president's golf business is on trial accused of a 400,000 pound tax fraud.
Kevin Mackay, of Aberdeen, is claimed to have submitted VAT documents to HMRC knowing that they contained false details.
The 46-year-old was allegedly involved in the fraudulent tax evasion of 419,799.34 pounds between August 2008 and July 2014.
He is further claimed to have removed "criminal property" from Scotland by transferring over 100,000 pounds into a Romanian bank account in September 2010.
McKay is on trial at Aberdeen Sheriff Court and denies the allegations,
He has lodged a special defence of incrimination against his ex wife.
The court heard yesterday that his firm, International Personal Protection Services, provided security for Donald Trump's Menie Estate golf course between 2008 and 2009.
HMRC officer Ross Brown said invoices provided to the links golf course in Aberdeenshire were examined by his colleagues.
Records provided by other local businesses supplied work by the security firm were also checked during the investigation.
The court heard security guards provided mobile patrols at Menie Estate with a total of 136 visits listed on an invoice shown to the jury yesterday.
Other invoices showed security guards employed by IPPS had also worked at other businesses, including Miller Construction, Rotech Ltd and Robert Gordon's University.
Earlier the court heard in evidence given by McKay's ex-wife Susan McKay that he had put the business in her name but she wasn't running it.
Defence lawyer John McLeod suggested that she had forged her husband's signature on documents but she denied the claims.
The case continues.